Electronic filing requirement: Amended rules mandate electronic submission and verification for individuals with foreign accounts, companies, and specified entities. Amendments to Income tax Rules, 1962 (effective 1 April 2015) revise rule 12 to expand triggers for electronic filing, inserting references to an additional sub section and substituting sub rule (3) with a table that prescribes mandatory electronic filing and permitted verification methods for individuals, HUFs, companies and other specified filers, including definitions for electronic verification code and updates to office titles and date references.
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Provisions expressly mentioned in the judgment/order text.
Electronic filing requirement: Amended rules mandate electronic submission and verification for individuals with foreign accounts, companies, and specified entities.
Amendments to Income tax Rules, 1962 (effective 1 April 2015) revise rule 12 to expand triggers for electronic filing, inserting references to an additional sub section and substituting sub rule (3) with a table that prescribes mandatory electronic filing and permitted verification methods for individuals, HUFs, companies and other specified filers, including definitions for electronic verification code and updates to office titles and date references.
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